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Updated Tax Manual: Key Changes in Customs Debt Collection Procedures

  • Revenue eBrief No. 296/24 dated 03 December 2024 discusses updates to the Tax and Duty Manual on Collection of Customs Debts
  • Section 3.3 now includes details on recovery action in the notification of a customs debt
  • Section 3.4 clarifies the differences between limitation and notification of a customs debt
  • Section 3.5 provides clarity on the right to be heard during the suspension period
  • Updates have been made to customs definitions

Source: revenue.ie

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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